The document outlines the GST refund process for exporters under the Goods and Services Tax system, implemented in 2017. It details the requirements for claiming refunds for exports with and without payment of tax, including necessary documentation and forms such as rfd-01, gstr-1, and gstr-3b. The guide emphasizes that exports are treated as zero-rated supplies and provides specific instructions based on payment circumstances to facilitate the refund application process.

1. GST Refund On Export
GST- Goods and Services tax implemented in 2017 with the aim to replace different taxes with 1
common tax. Good and service tax includes a refund process in which registered taxpayers can claim
in case the excess amount is more than GST liability. Taxpayers can claim their refund on GST
depending on their industry or business niche. There are different rules and regulations, and
methods to claim for different industries. the GST refund of unutilized ITC on account of exports
without payment of tax is described in this guide. The newly introduced GST filing return system is
expected to make the return process simple. If you are looking to claim a GST refund under the
export of goods, we have simplified it for you.And GST refund application in delhi.
Export of Goods under GST
The export of goods or services falls under the IGST Act and is treated as an interstate supply The
export of Goods and services under GST is also a Zero-rated supply as the rate of taxes on export
supplies is nil/zero. In addition, deemed export supplies are also under zero-rated supply.
How to claim a GST refund for the export of goods?
The process of GST declaration and claim under the export of goods and services can vary. The zero-
rated supply or export of goods and services can go through two ways:
(i) Export of goods with payment of tax
(ii) Export of goods without payment of tax
Export of Goods with payment of tax
Exporters of goods and services are allowed to claim if IGST is paid during export. The process under
IGST for refund begins with reference to the shipping bill and other documents that were used
during the export procedure as per Indian Customs Electronic Commerce Gateway (ICEGATE). To be
eligible to claim or file a refund via RFD-01, there are certain perquisites that the taxpayer or export
must fulfill:
 The taxpayer or exporter must have a registered GST Portal and have GSTIN during the
refund process.
 Exporters have paid taxes on the export of goods for which the taxpayer is claiming a refund.
 Forms GSTR-1 and GSTR-3B have been filled for the relevant tax period.
BRC/FIRC numbers must be present on the export documents that will be required during the refund
process.

2. The filing of RFD-01 will occur only in certain cases such as:
 Only if the export of goods with payment of tax, no separate return/refund application in
delhi is needed due to all the details present on the shilling bill. However, when filling out
the GSTR-1 make sure all the details match with the shopping bill filled with ICEGATE that
you are using as proof.Type equation here.
 When a separate return/refund application is needed. The filing of RFD-01 along with details
of the export of services is required to upload with an offline utility. A reference number will
be generated to track the status of the application.
Export of Goods without payment of tax or IGST
 Under this different documents are required as shipping bills cannot be used as an
application for a refund. Exporters must fill RFD-01 with GST portals. This option can be used
under a bond or Letter of Undertaking (LUT). Any ITC accumulated services are available for
funds. However, LUT is only applicable to selected services. Under the export of goods
without payment of tax or IGST, exporters have to provide a turnover of zero-rated supplies.
Along with adjusted total turnover of the refund period to get a refund. At the time of filing
the GST return without payment of tax, the exporter must have all the applications and
documents ready for the filing process. You have to fill out forms under CGST rules and
circulars.